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Agency-Wide Shared Services RECORDS CONTROL SCHEDULES Records Control Schedules (Formerly known as IRMs) Document 12990 (Rev. 4-2014) Catalog Number 57910D Department of the Treasury Internal Revenue Service publish.no.irs.gov

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  • Agency-Wide Shared Services

    RECORDS CONTROL SCHEDULES

    Records Control Schedules (Formerly known as IRMs)

    Document 12990 (Rev. 4-2014) Catalog Number 57910D Department of the Treasury Internal Revenue Service publish.no.irs.gov

    http:publish.no.irs.gov

  • Records Control Schedules

    RECORDS AND INFORMATION MANAGEMENT RECORDS CONTROL SCHEDULES 8 - 37

    TABLE OF CONTENTS

    RIM Records Control Schedules (RCS) 8 - 37 Schedule Page Number Administrative and Organizational aka Commissioner’s Staff 8 2

    Taxpayer Advocate 9

    Practices

    33

    Appeals 10 48

    IRS Tax Practitioner Enrollment, Professional Responsibility & Agent 11 56

    Personnel Security 12 59

    Chief Counsel 13 61

    Associate Chief Counsel 14 66

    Regional/District Counsel 15 76

    Chief Financial Officer (CFO) 16 82

    Information Technology aka MITS 17 90

    Enterprise Computing Center - Detroit 18 108

    Enterprise Computing Center - Martinsburg (ECC-MCC) 19 139

    Administration/Organization Support Operational aka Headquarters 20 192 Operations Support and Services (AWSS)

    Strategic Planning Division 21 225

    Tax Administration – Compliance 22 232

    Tax Administration – Examination 23 242

    Tax Administration - Tax Exempt Government Entities (TEGE) 1.15.24 Not Included

    Statistics Division aka (SOI) 1.15.25 Not Included

    Tax Administration – International aka LMSB/LB & I 26 270

    Compliance Research 1.15.27 Not Included

    Tax Administration – Collection 28 282

    Tax Administration – Wage and Investment 29 359 Criminal Investigation (CI) 30 534

    Customer Service 31 548

    Electronic Tax Administration 1.15.32 Not Included

    Legislative Affairs 33 556

    Communications 34 560

    Tax Administration Systems – Electronic 1.15.35 Not Included

    PERMANENT Records Directory/Index 1.15.36 Not Included

    Economic Stabilization 37 570

    Back to Table of Contents 1

  • Records Control Schedules – 8 Administrative/Organizational

    INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 8

    ADMINISTRATIVE AND ORGANIZATIONAL RECORDS

    The records contained in this Schedule are currently maintained by the Commissioner, Deputy Commissioner, as well as Assistant Deputy Commissioner, Senior Advisors to the Commissioner, Assistants to the Commissioner, Directors, Office of Public Liaison, Small Business Affairs Office, Office of Program Evaluation and Risk Analysis, Whistleblower Office, Governmental Liaison and Disclosure, and Office of Privacy, Information Protection & Data Security. Although many of the records covered by this Schedule are created and maintained by the Office of the Commissioner of the Internal Revenue Service, and specified current and predecessor offices, this Schedule is intended to be functional in nature and can be used by other functions in the IRS.

    The Commissioner serves as the Chief Executive Officer of the IRS. The Commissioner is responsible for establishing tax administration policy and developing strategic issues and objectives for strategic management of the IRS. The Commissioner is responsible for overall planning, directing, coordinating, and controlling the policies and programs of the IRS.

    This transmits revised text for Records Control Schedule (RCS) 8; last published August 28, 2009.

    This RCS has been revised to include changes in the series title and description for Item 14. Series title has been changed from Correspondence Addressed to the Commissioner of the Internal Revenue Service, to Correspondence Case Files. Sub-items associated with the special handling of original correspondence dated October 2001 to July 2002, are no longer necessary and have been removed. These records have met their final disposition and should already be Destroyed. This Schedule also includes a new Item 37 for the Whistleblower Application.

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    1 Correspondence Tracking System (1989 to Present). These records include the database (I-TRAK and predecessor systems), backup tapes, and paper printouts relating to high-level correspondence. (Job No. N1-58-96-4, Item 1)

    a. Database records contain control number, date of document, date received, assigned date, due date, subject, who the correspondence is from, and date correspondence is signed.

    AUTHORIZED DISPOSITION Delete from database 2 years after date correspondence is signed.

    Note: Correspondence Case Files are maintained in accordance with Item 14 of this Schedule.

    b. Backup Tapes

    AUTHORIZED DISPOSITION Erase when 5 years old or when no longer needed, whichever is sooner.

    c. Printout of Profile Log Sheets.

    AUTHORIZED DISPOSITION Destroy when the agency determines they are no longer needed for administrative, audit, legal, or other operational purposes.

    Back to Table of Contents 2

  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    2 Telephone Logs. Records include logs to track the name, date, time, number and message of incoming calls. (Job No. N1-58-96-4, Item 2)

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Destroy when 2 years old

    3 Trip Files. These records include correspondence to the Commissioner and the Deputy Commissioner concerning field visits or other trips of official business; itineraries; pertinent biographical information; general logistics information; and thank-you letters written after completion of the trip. (Job No. N1-58-96-4, Item 3)

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Destroy when 5 years old.

    4 Events Database File. (Job No. N1-58-96-4, Item 4)

    a. Database includes information used to control and track invitations received by the Commissioner.

    AUTHORIZED DISPOSITION Delete when the agency determines that it is no longer needed for administrative, legal, audit, or other operational purposes.

    b. Input documents include incoming correspondence requesting participation of the Commissioner.

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Destroy after verification of database information.

    5 Executive Case Database File. Includes information to control and track the review levels of each conduct of ethics case received from Inspection or the Department of the Treasury, TIGTA documents which require the Deputy Commissioner's approval. (Job No. N1-58-94-4, Item 5)

    AUTHORIZED DISPOSITION Delete when the agency determines that it is no longer needed for administrative, legal, audit, or other operational purposes.

    Note: Case files are maintained by the Chief Management and Administration, Office of Executive Support and are included in GRS 1, Item 25 (IRS Document 12829).

    Calendars/Schedules (1993 to Present). These records document daily activities of all members of the Commissioner's office and are maintained electronically and in hard copy formats. (Job No. N1-58-96-4, Item 6)

    Back to Table of Contents 3

    6

  • 7

    Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    a. Paper copies of calendars or schedules of the Commissioner or Deputy Commissioner.

    AUTHORIZED DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5-year blocks when 10 years old.

    b. Paper copies of calendars belonging to all other members of the Commissioner's staff

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Destroy when the agency determines they are no longer needed for administrative, legal, audit, or other operational purposes.

    c. Electronic versions of all calendars.

    AUTHORIZED DISPOSITION Delete after verification of printed copy.

    Reading Files (1993 to present). (Job No. N1-58-96-4, Item 7)

    a. Copies of correspondence signed by the Commissioner or Deputy Commissioner that contain taxpayer information.

    AUTHORIZED DISPOSITION PERMANENT. Cut off annually. Retire to Records Center when 5 years old. Transfer to NARA in 5-year blocks when 10 years old, with access restricted by Section 6103 of the Internal Revenue Code.

    b. Copies of correspondence signed by the Commissioner or Deputy Commissioner that do not contain taxpayer information.

    AUTHORIZED DISPOSITION PERMANENT. Cut off annually. Retire to Records Center when 5 years old. Transfer to NARA in 5-year blocks when 10 years old.

    c. Reading files maintained by all other members of the Commissioner's staff

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Destroy when 2 years old.

    d. Extra copies of correspondence maintained for reference purposes.

    AUTHORIZED DISPOSITION Destroy when the agency determines they are no longer needed for administrative, legal, audit, or other operational purposes.

    Back to Table of Contents 4

  • 8

    Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    Subject Files (1993 to Present). These files consist of all records relating to a specific issue that require the attention of the Commissioner or Deputy Commissioner. Records include: correspondence with other Federal agencies, state and local governments, private companies, organizations, institutions; internal memoranda, staff and contractor studies; reports, and related records. (Job No. N1-58-96-4, Item 8)

    a. Subject files maintained by the Commissioner or Deputy Commissioner.

    1. Files maintained on program or policy issues that contain taxpayer information.

    AUTHORIZED DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 2 years old. Transfer to NARA in 5-year blocks when 10 years old, with access restricted by Section 6103 of the Internal Revenue Code.

    2. Files on program and policy issues that do not contain taxpayer information.

    AUTHORIZED DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 2 years old. Transfer to NARA in 5-year blocks when 10 years old.

    3. Files containing records on routine administrative issues.

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Destroy when 2 years old.

    b. Subject files maintained by the staff of the Commissioner or Deputy Commissioner and the Office of Public Liaison.

    1. Files containing records on program and policy issues that contain taxpayer information.

    AUTHORIZED DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 2 years old. Transfer to NARA in 5-year blocks when 10 years old, with access restricted by Section 6103 of the Internal Revenue Code.

    2. Files that do not contain taxpayer information.

    AUTHORIZED DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 2 years old. Transfer to NARA in 5-year blocks when 10 years old.

    Back to Table of Contents 5

  • 9

    Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    3. Files containing records on routine administrative issues or housekeeping activities related to the Commissioner's complex.

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Destroy when 2 years old.

    Speech Files (1993 to Present). Copies of speeches delivered by the Commissioner and the Deputy Commissioner on tax administration issues, the overall planning and direction of the IRS, and specific policies and programs. (Job No. N1-58-96-4, Item 9)

    a. Record copy of all speeches delivered by the Commissioner or the Deputy Commissioner.

    AUTHORIZED DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5-year blocks when 10 years old.

    b. Working copies, drafts, background information created and maintained by the Commissioner's speech writer.

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Destroy when no longer needed for administrative, legal, audit, or other operational purposes.

    10 Congressional Testimony (1993 to Present). Copies of testimony provided to Congress on tax administration, budget and policy issues, and related background material. (Job No. N1-58-96-4, Item 10)

    Note: The official record copy is maintained by the Office of Legislative Affairs.

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Destroy when no longer needed for administrative, legal, audit, or other operational purposes.

    11 Executive Conferences and Meetings (1990 to present). These conferences or meetings involve discussions of senior executives on program, policy, planning, and tax administration issues, i.e. Executive Committee, annual business meetings, and all other senior executive meetings or conferences. (Job No. N1-58-96-4, Item 11)

    a. Agendas, issues or briefing papers, handouts, final reports, minutes, or equivalent documentation.

    AUTHORIZED DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5-year blocks when 10 years old.

    Back to Table of Contents 6

  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    b. Logistical documentation generated in preparation for each conference, i.e. correspondence with hotels and participants, notification packages, printing requests, etc.

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Destroy when 2 years old.

    12 Presidential and Vice Presidential Tax Returns (1913 to present). These original returns are forwarded to the Deputy Commissioner after processing and are retained permanently for privacy reasons. (Job No. N1-58-96-4, Item 13).

    Note: There are currently no Transfer instructions for these returns. These records contain information subject to the disclosure limitations of Section 6103 of the Internal Revenue Code

    AUTHORIZED DISPOSITION PERMANENT.

    13. Special Project or Study Files (1996 to present). Records relating to a specific project or study from inception to completion. Records include copies of correspondence with Congress, commissions mandated by Congress, other Federal agencies, state and local governments, Private companies, questionnaires, internal memoranda; final reports; surveys; test results; publications; and implementation plans. (Job No. N1-58-96-4, Item 15)

    AUTHORIZED DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5-year blocks when 10 years old

    14. Correspondence Case Files. These records consist of correspondence and enclosed materials that are sent to the Internal Revenue Service for action and are addressed to any of the following high-level offices: Commissioner of Internal Revenue; Deputy Commissioner; Secretary of the Treasury; Vice President of the United States, and President of the United States. Recordkeeping case files include original copies of correspondence, emails, and any case-related research, including copies of tax forms and examination notes. (Job No. N1-58-04-3)

    Copies of correspondence with case information, including responses are available in I-TRAK and its predecessor systems; Executive Control Management System (ECMS) and the Integrated Correspondence Tracking and Reporting System (ICTRS).

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Retire to Records Center when 3 years old Destroy when 7 years old

    15 Documentation Supporting the Nominations for Membership in the Commissioner's Advisory Group. These records include membership application forms, tax check documentation, resume, travel documents, and related correspondence. (Job No. N1-58-97-12)

    Back to Table of Contents 7

  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    a. Records described above relating to individuals who are not selected as members.

    AUTHORIZED DISPOSITION Destroy when 5 years old. Earlier disposal is authorized if records are no longer needed for administrative, audit, legal, or other operational purposes.

    b. Records described above relating to individuals who are selected as members of the Commissioner's Advisory Group for a two-year term.

    AUTHORIZED DISPOSITION Cut off files annually. Retire to Records Center 5 years after termination of membership. Destroy 10 years after termination of membership.

    16 A. Quality Correspondence Files. (Job No. N1-58-97-12)

    1. National Directors Correspondence and Office Official Files.

    AUTHORIZED DISPOSITION PERMANENT. Cut off annually. Retire to Records Center when 5 years old. Transfer to NARA in 5-year blocks when 20 years old.

    2. General Correspondence.

    AUTHORIZED DISPOSITION PERMANENT. Cut off annually. Retire to Records Center when 5 years old. Transfer to NARA in 5-year blocks when 20 years old.

    B. Quality Project Files. (Job No. N1-58-97-12)

    1. Final Reports and Products. Final reports, implementation plans, training materials, handbooks and other products created by the IRS or contractors.

    AUTHORIZED DISPOSITION PERMANENT. Cut off after close of project. Retire to Records Center when 5 years old. Transfer to NARA in 5-year blocks when 20 years old.

    2. Project Files. Correspondence, work statements, contracts, cost estimates, technical evaluations and other background materials gathered for project reports.

    AUTHORIZED DISPOSITION Cut off at the completion or cancellation of the project. Retire to Records Center 1 year after project is closed. Destroy 5 years after project is closed.

    Note: Items 17 through 19 are reserved for future records series that are required.

    Back to Table of Contents 8

  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    OFFICE OF NATIONAL PUBLIC LIAISON (NPL)

    Subject Files. (see Item 8, 3b in this Schedule) 20

    21 Meetings with External Organizations. These records are a result of meetings, both annual and periodic, attended by the Commissioner, Deputy Commissioner, IRS executives, staff members, representatives of the Office of National Public Liaison, Commissioner's Advisory Group (and its successor body, Information Reporting Program Advisory Committee), external liaison/ practitioner groups such as the American Bar Association, National Association of Enrolled Agents, Tax Executives Institute, Inc., and other similar groups. The purpose of these meetings is to share information, discuss trends/emerging issues, and receive feedback. (Job No. N1-58-96-4, Item 12)

    a. Commissioner's Advisory Group (1953 to present). These records are a result of orientations, public meetings, and working Sessions of the Commissioner's Advisory Group, which was established under the Federal Advisory Committee Act (FACA). The records document the establishment membership, policy, accomplishments, and recommendations of the group. Records include copies of agendas, minutes, the annual report, and related records pertaining to accomplishments and recommendations.

    AUTHORIZED DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 10 years old. Transfer to NARA in 5-year blocks when 20 years old.

    b. Commissioner's Annual Meeting with External Liaison Groups (1993 to present). These records document discussions on tax administration issues, i.e. increasing voluntary compliance; reducing burden on taxpayers, practitioners, and other external stakeholders; legislative and budget matters. Records include copies of agendas, briefing papers, handouts, presentation materials, and final meeting minutes.

    AUTHORIZED DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5-year blocks when 10 years old.

    c. Quarterly Meetings with External Liaison Groups (1993 to present). These meetings are attended by IRS executives, their staffs, and National Public Liaison staff to share and gather information on tax administration issues impacting taxpayers, practitioners and other external stakeholders. Representatives from major liaison/practitioner organizations attend these meetings. Records include correspondence, agendas, handouts, presentation materials, and minutes.

    AUTHORIZED DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5-year blocks when 10 years old.

    Back to Table of Contents 9

  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    d. Logistical documentation generated in preparation of each meeting, i.e. correspondence with IRS and external participants, and related records.

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Destroy when no longer needed for administrative, audit, legal, or other operational purposes.

    Note: Items 22 through 25 are reserved for future records series that are required.

    RECORDS OF TARGETTED SMALL BUSINESS AFFAIRS

    26. Small Business Affairs Files (1994 to present).

    These records document discussions with trade Associations, small business owners, the Small Business Association, Congress and the White House dealing with concerns of the small business community, i.e. issues relating to regulatory reform, record keeping, education, and federal and state filing requirements. (Job No. N1-58-96-4, Item 16)

    a. Record copies of correspondence, studies, audio/video scripts, meeting agendas, presentation materials, minutes, and related records documenting activities and accomplishments of the Small Business Affairs Program.

    AUTHORIZED DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Records Center when 5 years old. Transfer to NARA in 5-year blocks when 10 years old.

    b. Small Business Database. File contains name, address, telephone/fax numbers for all small business contacts.

    AUTHORIZED DISPOSITION Delete when the agency determines it is no longer needed for administrative, audit, legal, or other operational purposes.

    1. Input documents include business cards

    AUTHORIZED DISPOSITION Destroy after verification of database information.

    a. Record copies of correspondence with taxpayer regarding requests for information or technical advice.

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Destroy when 2 years old.

    b. Subject files containing records maintained for reference or informational purposes.

    AUTHORIZED DISPOSITION Cut off at the end of the calendar year. Destroy when no longer needed for administrative, audit, legal, or other operational purposes.

    Back to Table of Contents 10

  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    Note: Items 27 through 30 are reserved for future records series that are required.

    OFFICE OF PROGRAM EVALUATION AND RISK ANALYSIS (OPERA)

    31 Project Files. (Job No. N1-58-07-15)

    a. Official Record Set. (maintained by OPERA) Includes the Final Report, study, or other deliverable, and supporting archived material, which may include: a job request letter or other document; proposed project plan; project presentation documentation; change requests; Project Milestone Gantt Chart; Project Work Plan; emails substantively pertinent to the project; write-ups of: team meetings, opening/closing meetings, Lessons Learned; and other documentation concerning project inception, scope, procedures and accomplishments. Recordkeeping format is electronic, converted to PDF and stored on CDs.

    AUTHORIZED DISPOSITION Cut off files at the end of the calendar year in which the project was concluded Destroy 7 years after cutoff.

    b. Work Papers. (maintained by OPERA) Closed files pertaining to issues in the Final Report or other deliverable. Includes, but not limited to questionnaires, survey results, calculations, programs/code, and report drafts used to prepare or analyze the Final Report. Maintained in individual files by OPERA staff.

    AUTHORIZED DISPOSITION Cut off all paper and electronic files at the end of the calendar year in which the project was concluded. No later than two months after the project is closed, screen work papers and Transfer substantive supporting material to the Official record set. Destroy 3 years after cutoff.

    c. All other copies.

    AUTHORIZED DISPOSITION Destroy all remaining electronic and paper reference copies 3 calendar years after conclusion of the project, or when the copy is no longer needed, whichever is sooner.

    Note: Items 32 through 36 are reserved for future records series that are required.

    WHISTLEBLOWER OFFICE

    37 Whistleblower Application. The Whistleblower software application includes information collected and maintained by, or at the direction of the IRS Whistleblower Office, to determine claimants' eligibility for awards under 26 U.S.C. 7323. This system does not collect information on the investigation of the alleged tax violations made by the claimants. Tax cases set up for investigation, litigation or prosecution is based on the information received will be handled in the appropriate Business Division following the IRS procedures mandated by law. (Job No. N1-58-09-52)

    A. Inputs: The Whistleblower Application receives inputs manually from various sources including correspondence, memoranda, e-mail, telephone contacts, and staff notes

    AUTHORIZED DISPOSITION Disposition Not Applicable. The official records of all inputs are appropriately scheduled under various items in Records Control Schedules 8, 15, 33 and 43.

    Back to Table of Contents 11

  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    B. System Data: Contents of the Whistleblower Application include, but are not limited to, the following: name or other identifying number for the whistleblower, address and telephone number of the whistleblower, status of the investigation, status of payment, payment amount, and payment date.

    AUTHORIZED DISPOSITION Cut off files at the end of the fiscal year. Destroy/Delete 6 years and 3 months after cutoff.

    Note: Payments to IRS whistleblowers are subject to audit by the General Accountability Office (GAO).

    C. Outputs: Outputs from the Whistleblower Application include a variety of reports. Documentation generated from eTrak-supported applications including the Whistleblower Application consist of weekly and/or biweekly reports of activities, status, trends, and statistics. Documentation also provides reports to the current status of Servicewide actions/activities.

    AUTHORIZED DISPOSITION Destroy/Delete when obsolete or no longer needed.

    D. Documentation: System documentation for the Whistleblower Application consists of eTrak codebooks, records layout, user guide, and other related materials.

    AUTHORIZED DISPOSITION Destroy/Delete when superseded or 5 years after the application is terminated, whichever is sooner.

    Note: Items 38 through 40 are reserved for future records series that are required.

    GOVERNMENTAL LIAISON AND DISCLOSURE (GLD)

    41 Governmental Liaison and Disclosure (GLD) Policy Files. Files consist of manuals, directives, plans, reports, and correspondence reflecting policies, procedures, and direction of the Disclosure Program. (Job No. N1-58-05-2, Item 41)

    A. Paper

    1. Record copy (maintained by GLD).

    AUTHORIZED DISPOSITION Destroy 2 years after superseded.

    2. All other offices/copies.

    AUTHORIZED DISPOSITION Destroy when 2 years old.

    B. Electronic Copies: Copies created on electronic word processing or electronic mail and used solely to generate a recordkeeping copy of the records covered by other items in this Schedule.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    Back to Table of Contents 12

  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    42 GLD Electronic Inventory Databases. The Office of Government Liaison and Disclosure maintains electronic records in a relational database, such as E-DIMS, used to maintain, control, and track disclosure cases. The electronic system also includes program management activities including case documentation, workflow, electronic images of correspondence, copies of tax records, statistical inventory and time applied data. Other records in the database include such things as registers and similar records listing date, nature, and purpose of record requests which may contain the name and address of the requester. (Job No. N1-58-05-2, Item 42)

    A. Relational Database.

    1. Electronic Records.

    a. Working Database.

    AUTHORIZED DISPOSITION Archive annually the oldest 6 years after processing year and strip personal identifiers (name, address, TIN). Destroy/Delete stripped database File immediately.

    b. Archives (Database).

    AUTHORIZED DISPOSITION Destroy/Delete 10 years after processing year.

    c. Backup Tapes.

    AUTHORIZED DISPOSITION Erase/Delete when 45 days old.

    d. Audit Logs.

    AUTHORIZED DISPOSITION Destroy/Delete when 6 years old.

    Note: Includes electronic files and hard-copy printouts of audit trail files

    2. Reports.

    a. Routine. (e.g., Monthly Reports)

    (1) Record Copy – Electronic

    AUTHORIZED DISPOSITION Destroy 2 years after processing year.

    (2) Manager's Copy.

    AUTHORIZED DISPOSITION Destroy 1 year after processing year.

    (3) Employee's Copy

    AUTHORIZED DISPOSITION Destroy after reading, or within 30 days, whichever is sooner

    Back to Table of Contents 13

  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    b. Ad Hoc Congressional Reports.

    AUTHORIZED DISPOSITION Destroy when 2 years old.

    Note: Reports generated under this series include, but are not limited to, FOIA, PA, Disclosure Annual Reports, TIGTA, and analytical reports.

    43 Program Management Files. (Paper and Electronic versions). Files consist of memoranda, reports delegations of authority, and other records related to the establishment, development, and administration of disclosure programs. (Job No. N1-58-05-2, Item 43)

    A. Work Flow and Control Records. Records in this series consist of, but are not limited to, program letters, matrixes, etc.

    1. Record Copy

    AUTHORIZED DISPOSITION Destroy/Delete 1 year after superseded, or when 4 years old, whichever is sooner.

    2. All other offices/copies

    AUTHORIZED DISPOSITION Destroy/Delete immediately after reading, or within 30 days, whichever is sooner.

    B. Delegation Orders.

    1. Record Copy.

    AUTHORIZED DISPOSITION Destroy/Delete 2 years after revision.

    2. All other offices/copies.

    AUTHORIZED DISPOSITION Destroy/Delete upon receipt of revision.

    C. Reference/Management Records. Records in this series consist of all Management records/reports not covered by Items A and B above, including but not limited to, TIGTA reviews, reports, etc.

    1. Record Copy.

    AUTHORIZED DISPOSITION Destroy/Delete 2 years after processing year.

    2. All other offices/copies

    AUTHORIZED DISPOSITION Destroy/Delete 1 year after processing year, or when revision is received, whichever is sooner.

    D. Copies created on electronic mail or word processing systems.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    Back to Table of Contents 14

  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    44 Privacy Act and Disclosure (or equivalent) (§6103) Accounting Files. Records and files consist of disclosure accounting reports listing date, nature, and purpose of each disclosure, name and address of requestor, and proof of subject individual's consent when applicable as required under the Privacy Act of 1974, and Internal Revenue Code Section §6103. (Job No. N1-58-05-2, Item 44).

    A. IRC §6103 Accountings (Form 5466-B or equivalent). Form 5466-B, Multiple Records of Disclosure (or equivalent).

    1. Record Copy - Paper (prepared by Disclosure Offices).

    AUTHORIZED DISPOSITION Destroy 5 years after processing year, or 30 days after end of month in which record is converted to an electronic image.

    2. Case File

    AUTHORIZED DISPOSITION Destroy in accordance with the instructions approved for the related subject case file.

    3. All other offices/copies.

    AUTHORIZED DISPOSITION Destroy 1 year after processing year or when no longer needed.

    Note: This record series includes the Campus input copy, local case file copies, or similar type copies not addressed elsewhere within this Schedule.

    4. Electronic Copies.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    B. Privacy Act Accounting Form 5482.

    Form 5482, Record of Disclosure (Privacy Act of 1974).

    1. Record Copy - Paper (case file/OPF).

    AUTHORIZED DISPOSITION Destroy in accordance with the approved disposition instructions for the related subject individual's records, or 5 years after the disclosure for which the accountability was made, whichever is later, or Destroy 30 days after end of month in which record is converted to an electronic image.

    2. All other offices/copies

    AUTHORIZED DISPOSITION Destroy when 5 years old.

    3. Electronic Copies.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    45 Unauthorized Privacy and Tax Disclosure Laws. Files consist of reports and records related

    to possible or actual unauthorized disclosures of returns or return information. (Job No. N1-58-05-2, Item 45)

    Computer Security Incident Reporting Form. Forms 11377 and 11377E, Taxpayer Data

    Access.

    A. Record Copy - Paper. Records in this series consist of letters, memos, and incident reporting forms.

    1. PART 2 - Disclosure Copy or equivalent.

    AUTHORIZED DISPOSITION Destroy 5 years after the processing year for which the unauthorized disclosure was made. Destroy paper 30 days after end of month in which record is converted to an electronic image.

    2. PART 1 - Manager's Copy or equivalent.

    a. In EPF (Employee's Performance File).

    AUTHORIZED DISPOSITION Destroy according to approved disposition authority covering this series scheduled elsewhere within this manual.

    b. Non EPF copies.

    AUTHORIZED DISPOSITION Destroy 2 years after the end of the calendar year in which the disclosure occurred.

    B. All other offices/copies

    AUTHORIZED DISPOSITION Destroy 2 years after the end of the calendar year in which the disclosure occurred.

    C. Electronic Copies.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    46 Congressional Reports. Files consist of record copies of reports submitted to the Joint Committee on Taxation, House Ways and Means Committee, Senate Finance Committee, or to the Secretary of the Treasury as mandated by 26 U.S.C. §6103, 5 U.S.C., 5 U.S.C. 552a. Files also include background information and data. (Job No. N1-58-05-2, Item 46)

    A. Report (only).

    1. Record Copy – Paper

    AUTHORIZED DISPOSITION PERMANENT. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 10 years old.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    2. All other offices/copies.

    AUTHORIZED DISPOSITION Destroy after reading, or within 30 days, whichever is sooner.

    3. Electronic Copies.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    B. Background Files.

    1. Record Copy - Paper.

    AUTHORIZED DISPOSITION PERMANENT. Retire to Records Center when 5 years old. Transfer to NARA in 5 year blocks when 10 years old.

    2. All other offices/copies.

    AUTHORIZED DISPOSITION Destroy after reading, or within 30 days, whichever is sooner.

    3. Electronic Copies.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    47 Public Inspection of Exempt Organization/Employee Plan (EO/EP) Correspondence. Files consist of requests for inspection and related records of actions regarding Applications for Exemption/Qualification of Exempt Organization/Employee Plans. (Job No. N1-58-05-2, Item 47)

    A. Paper.

    1. Record Copy

    AUTHORIZED DISPOSITION Destroy paper 1 year after response, or 30 days after end of month in which record is converted to an electronic image.

    2. All other offices/copies

    AUTHORIZED DISPOSITION Destroy within 30 days.

    B. Electronic Copies

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    Certification Document Files. Files consist of requests for certification of documents and the related records of action. Records include both Certification of Official Records (Form 2866) and Certification of Lack of Record (Form 3050). (Job No. N1-58-05-2, Item 48)

    48

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    A. Record Copy - Paper.

    a. Disclosure Manager's Copy

    AUTHORIZED DISPOSITION Destroy paper 1 year after certification, or 30 days after end of month in which the record is converted to an electronic image.

    b. Case File Copy

    AUTHORIZED DISPOSITION Destroy with related case file. Follow the approved disposition for Case Files covered elsewhere in this Schedule

    B. All other offices/copies (paper and electronic).

    AUTHORIZED DISPOSITION Destroy within 30 days, or when no longer needed.

    49 Tax Check Files. Files contain requests for tax check reports or investigations concerning prospective Presidential and certain other governmental employees, or nominees for Presidential [0093]E[0094] Awards established by Executive Order 10978. Files may also contain related records of section. (Job No. N1-58-05-2, Item 49)

    A. Record Copy – Paper

    AUTHORIZED DISPOSITION Destroy paper when 5 years old, or 30 days after end of month in which the record is converted to an electronic image.

    B. All other offices/copies (paper and electronic).

    AUTHORIZED DISPOSITION Destroy after reading, or within 30 days, whichever is sooner.

    50 Testimony Files. Files consist of requests or Demands for testimony of Service personnel or production of Service records in non-tax cases and any authorization or denial for such testimony or production of records. The series consists of both routine and non-routine cases dealing with non-criminal/congressional cases, criminal, congressional, and civil with public interest cases respectively. (Job No. N1-58-05-2, Item 50)

    A. Record Copy - Paper.

    AUTHORIZED DISPOSITION Destroy paper when 3 years old, or 30 days after end of month in which the record is converted to an electronic image.

    B. All other offices/copies (paper and electronic).

    AUTHORIZED DISPOSITION Destroy after reading, or within 30 days, whichever is sooner.

    51 Reserved.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    52 Requests for Return and Return Information Files. Files consist of requests for copies or inspection of confidential tax returns or return information; either hard copy or tape extracts, and related records of actions taken. (Job No. N1-58-05-2, Item 52)

    A. Agreements.

    1. Basic Agreements Files, including documents and information on the coordination of Federal/State Exchange programs and related background materials.

    a. Record Copy – Paper

    AUTHORIZED DISPOSITION Destroy paper 3 years after receipt of new or amended agreement, or 30 days after end of month in which the record is converted to an electronic image.

    b. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    2. Implementation Agreements and Memoranda of Understanding (MOU).

    a. Record Copy - Paper.

    AUTHORIZED DISPOSITION Destroy paper 3 years after receipt of new or amended agreement, or 30 days after end of month in which the record is converted to an electronic image.

    b. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    3. All other offices/copies (paper and electronic).

    AUTHORIZED DISPOSITION Destroy after reading, or within 30 days, whichever is sooner

    B. Routine Requests. Files consist of, but are not limited to, requests for copies or inspection of confidential tax returns, or return information; either hard copy or tape extracts, and related records, including records of actions taken.

    1. Record Copy - Paper.

    a. Congressional Committees.

    AUTHORIZED DISPOSITION Retire to Records Center 2 years after the processing year. Destroy paper 5 years after the processing year, or 30 days after end of month in

    which the record is converted to an electronic image.

    b. Federal.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    (1) NOT related to specific taxpayers

    AUTHORIZED DISPOSITION Destroy when 3 years old or when no longer required for administrative use, whichever is sooner.

    (2) RELATED to specific taxpayers, such as disclosures under IRC §6103 (i)

    AUTHORIZED DISPOSITION Retire to Records Center 1 year after the processing year. Destroy paper 5 years after the processing year, or 30 days after end of month in

    which the record is converted to an electronic image.

    c. State or Local Agencies.

    (1) NOT related to specific taxpayers.

    AUTHORIZED DISPOSITION Destroy when 3 years old or when no longer required for administrative use, whichever is sooner.

    (2) RELATED to specific taxpayers, such as disclosures under IRC §6103 (i)

    AUTHORIZED DISPOSITION Retire to Records Center 1 year after the processing year. Destroy paper 5 years after the processing year, or 30 days after end of month in

    which the record is converted to an electronic image.

    d. Other Misc. - includes letter forwarding.

    (1) NOT related to specific taxpayers.

    AUTHORIZED DISPOSITION Destroy 1 year after the processing year, or 30 days after end of month in which the record is converted to an electronic image.

    (2) RELATED to specific taxpayers, such as disclosures under IRC §6103 (i)

    AUTHORIZED DISPOSITION Destroy 1 year after the processing year, or 30 days after end of month in which the record is converted to an electronic image.

    2. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule

    3. All other offices/copies (paper and electronic).

    AUTHORIZED DISPOSITION Destroy/Delete within 30 days, or when no longer needed, whichever is sooner.

    C. Non-Routine Requests. Case files in which there is an anticipated historical or public interest.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    1. Record Copy - Paper.

    a. Congressional Committees.

    AUTHORIZED DISPOSITION Retire to Records Center 3 years after the processing year. Destroy paper 20 years after the processing year, or 30 days after end of month in

    which the record is converted to an electronic image.

    b. Federal.

    (1) NOT related to specific taxpayers.

    AUTHORIZED DISPOSITION Destroy when 3 years old

    (2) RELATED to specific taxpayers.

    AUTHORIZED DISPOSITION Retire to Records Center 3 years after the processing year. Destroy when 20 years old.

    c. State or Local Agencies.

    (1) NOT related to specific taxpayers.

    AUTHORIZED DISPOSITION Destroy when 3 years old.

    (2) RELATED to specific taxpayers.

    AUTHORIZED DISPOSITION Retire to Records Center 3 years after the processing year. Destroy when 20 years old.

    d. Other Misc. - includes letter forwarding.

    (1) NOT related to specific taxpayers.

    AUTHORIZED DISPOSITION Destroy when 3 years old.

    (2) RELATED to specific taxpayers.

    AUTHORIZED DISPOSITION Destroy 3 years after the processing year.

    2. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    3. All other offices/copies (paper and electronic).

    AUTHORIZED DISPOSITION Destroy/Delete within 30 days, or when no longer needed, whichever is sooner.

    Freedom of Information Act Request Files (FOIA).Files created in response to requests for information under the FOIA, consisting of the original request, a copy of the reply thereto, and all related supporting files which may include the official file copy of the requested record or copy thereof. (Job No. N1-58-05-2, Item 53).

    53

    A. Correspondence and Supporting Documents. These files EXCLUDE the official file copy of the reports requested, if filed herein.

    1. Paper.

    a. Granting access to all the requested records.

    AUTHORIZED DISPOSITION Destroy 2 years after date of reply.

    b. Responding to requests for nonexistent records; to requestors who provide inadequate descriptions; and requests not processed for failure to pay agency reproduction fees or other reasons.

    (1) Request NOT appealed

    AUTHORIZED DISPOSITION Destroy 2 years after date of reply.

    (2) Request appealed.

    AUTHORIZED DISPOSITION Destroy as authorized under Case Files - FOIA Appeals (See Item 54 in this Schedule).

    c. Denying access to all or part of the records requested.

    (1) Request NOT appealed.

    AUTHORIZED DISPOSITION Retire to Records Center when no longer needed for current operations, when records occupy at least one cubic foot of space, and when records will remain at the Records Center for at least a year. Destroy 6 years after date of reply.

    (2) Request appealed.

    AUTHORIZED DISPOSITION Retire to Records Center when no longer needed for current operations, when records occupy at least one cubic foot of space, and when records will remain at the Records Center for at least a year. Destroy as authorized under Case Files - FOIA Appeals (See Item 54 in this Schedule).

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    2. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    B. Official Copy of Requested Records.

    1. Paper.

    AUTHORIZED DISPOSITION Dispose of in accordance with approved Service disposition instructions for the related records or with the related FOIA request, whichever is later.

    2. Electronic Copies: Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    C. FOIA Control Files.

    1. Registers or Listings.

    a. Paper.

    AUTHORIZED DISPOSITION Retire to Records Center when no longer needed for current operations, when records occupy at least one cubic foot of space, and when records will remain at the Records Center for at least a year. Destroy 6 years after date of reply

    b. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    2. Other Files.

    a. Paper.

    AUTHORIZED DISPOSITION Retire to Records Center when no longer needed for current operations, when

    records occupy at least one cubic foot of space, and when records will remain at the

    Records Center for at least a year. Destroy 6 years after final action by the agency or after final adjudication by courts, whichever is later.

    b. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    54 Case Files on FOIA Appeals. Files created in this series consist of the original case file on which the FOIA appeal was filed. It includes a copy of the reply thereto, any subsequent actions, and related supporting documents, which may include the official file copy of records under appeal or copy thereof. (Job No. N1-58-05-2, Item 54)

    Note: This record series does NOT include the actual FOIA Appeal. This is handled by another office.

    A. Correspondence and Supporting Documents. These files EXCLUDE the official file copy of the records under appeal, if filed herein.

    1. Paper.

    AUTHORIZED DISPOSITION Retire to Records Center when no longer needed for current operations, when records occupy at least one cubic foot of space, and when records will remain at the Records Center for at least a year. Destroy 6 years after final determination by the agency; 6 years after the time at which a requestor could file suit; or 3 years after final adjudication by the courts, whichever is later.

    2. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    B. Official File Copy of Records Under Appeal.

    1. Paper.

    AUTHORIZED DISPOSITION Retire to Records Center when no longer needed for current operations, when records occupy at least one cubic foot of space, and when records will remain at the Records Center for at least a year. Dispose of in accordance with approved Service disposition instructions for the related records or with the related FOIA request, whichever is later.

    2. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    FOIA Reports Files. (This Item does not cover service level annual reports to Congress.) Recurring reports and one-time information requirements relating to the Service implementation of the Freedom of Information Act, EXCLUDING annual reports to the Congress at the department or agency level. (Job No. N1-58-05-2, Item 55)

    55

    A. Paper

    AUTHORIZED DISPOSITION Destroy when 2 years old.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    B. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    56 FOIA Administrative Files. Records relating to the general agency implementation of the

    FOIA, including notices, memoranda, routine correspondence, and related records. (Job No. N1-58-05-2, Item 56)

    A. Paper

    AUTHORIZED DISPOSITION Destroy when 2 years old.

    B. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    Note: Items 57 through 59 are reserved for future records series that are required.

    60 Privacy Act Request Files. Files created in response to requests from individuals to gain access to their records or to any information in the records pertaining to them, as provided for under 5 U.S.C. 552a (d)(1). Files contain original request, copy of reply thereto, and all related supporting documents, which may include the official file copy of records requested or copy thereof. (Job No. N1-58-05-2, Item 60)

    A. Correspondence and Supporting Documents. (These files EXCLUDE the official file copy of the Records requested if filed herein.)

    1. Record Copy - Paper.

    a. Granting access to all the requested records.

    AUTHORIZED DISPOSITION Destroy 2 years after date of reply.

    b. Responding to requests for nonexistent records; to requestors who provide inadequate descriptions; and requests not processed for failure to pay agency reproduction fees or other reasons.

    (1) Requests NOT appealed.

    AUTHORIZED DISPOSITION Destroy 2 years after date of reply.

    (2) Requests appealed

    AUTHORIZED DISPOSITION Destroy as authorized under Privacy Act Amendment Case Files (See Item 61B in this Schedule).

    c. Denying access to all or part of the records requested.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    (1)Requests NOT appealed.

    AUTHORIZED DISPOSITION Retire to Records Center when no longer needed for current operations, when records occupy at least one cubic foot of space, and when records will remain at the Records Center for at least a year. Destroy 5 years after date of reply.

    (2) Requests appealed

    AUTHORIZED DISPOSITION Destroy as authorized under Privacy Act Amendment Case Files (See Item 61B in this Schedule).

    2. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    61 Privacy Act Amendment Case Files. Files relating to an individual's request to amend a record pertaining to that individual as provided under 5 U.S.C. 552a (d) (2); to the individual's request for a review of an agency's refusal of the individual's request to amend a record as provided for under 5 U.S.C. 552a (d) (3); and to any civil action brought by the individual against the refusing agency as provided under 5 U.S.C. 552a (g). (Job No. N1-58-05-2, Item 61).

    A. Requests to Amend.

    1. Agreed to by the IRS. Files include individual's requests to amend and copies of agency's replies thereto, and related materials.

    a. Record Copy - Paper.

    AUTHORIZED DISPOSITION Destroy in accordance with the approved disposition instructions for the related subject individual's record or 4 years after agency's agreement to amend, whichever is later.

    b. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    2. Refused by the IRS. Files include individual's requests to amend and to review refusal to amend, copies of agency's replies thereto, statement of disagreement, agency justification for refusal to amend a record, and related materials.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    a. Record Copy - Paper.

    AUTHORIZED DISPOSITION Destroy in accordance with the approved disposition instructions for the related subject individual's record, 4 years after final determination by the agency, or 3 years after final adjudication by the courts, whichever is later.

    b. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    B. Appealed Requests.

    1. Appealed requests to amend. Files include all records created in responding to appeals under the Privacy Act for refusal or denial by any agency to amend a record.

    AUTHORIZED DISPOSITION Destroy in accordance with the approved disposition instructions for the related subject individual's record, or 3 years after final adjudication by the courts, whichever is later.

    2. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    62 Privacy Act Control Files. Files maintained for control purposes in responding to requests, including registers and similar records listing date, nature of request, and name and address of requester. (Job No. N1-58-05-2, Item 62)

    A. Registers or Listings.

    Paper - Record Copy.

    AUTHORIZED DISPOSITION Retire to Records Center when no longer needed for current operations, when records occupy at least one cubic foot of space, and when records will remain at the Records Center for at least a year. Destroy 5 years after date of last entry.

    All other offices/copies.

    AUTHORIZED DISPOSITION Destroy/Delete within 30 days or when no longer needed.

    3. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    63 Privacy Act Reports Files. Recurring reports and one-time information requirement relating to agency implementation, including biennial reports to the Office of Management and Budget (OMB), and the Report on New Systems at all levels.

    Note: Does not cover Biennial report to Congress from the OMB. (Job No. N1-58-05-2, Item 63)

    A. Record Copy - Paper

    AUTHORIZED DISPOSITION Destroy when 2 years old

    B. Electronic Copies. Records in the above series that may have been created using word processing, e-mail, or some other electronic application.

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    64 Privacy Act General Administrative Files. Records relating to the general agency implementation of the Privacy Act, including notices, memoranda, routine correspondence, and related records. (Job No. N1-58-05-2, Item 64)

    A. Record Copy - Paper

    AUTHORIZED DISPOSITION Destroy when 2 years old

    B. Electronic Copies

    AUTHORIZED DISPOSITION See Item 70 of this Schedule.

    Note: Items 65 through 69 are reserved for future records series that are required.

    70 Electronic Copies for All Items Within the GLD Program (unless specifically identified within an item).Copies of records created on electronic mail and word processing used solely to generate a recordkeeping copy of the records covered by other items in this Schedule. This Item also includes electronic copies of records created on electronic mail and word processing systems maintained for updating, revision, or dissemination. (Job No. N1-58-05-2, Item 70)

    1. Copies that have no further administrative value after the recordkeeping copy is made. This includes copies maintained by individuals in personal files, electronic mail directories, or other directory on hard disk or network drives, and copies on shared network drives used only to produce the recordkeeping copy.

    AUTHORIZED DISPOSITION Destroy/Delete within 180 days (6 months) after the recordkeeping copy has been made or when no longer needed

    2. Copies used for dissemination, revision, or updating that are maintained in addition to the recordkeeping copy.

    AUTHORIZED DISPOSITION Destroy/Delete when dissemination, revision, or updating is complete.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    OFFICE OF PRIVACY, INFORMATION PROTECTION, & DATA SECURITY (PIPDS)

    Forms 11370, Certification of Annual UNAX Awareness Briefing. The Internal Revenue Form 11370 (UNAX) documents IRS staff attendance at required briefings or the successful completion of online training that outlines the means employees are to take to protect taxpayer information from unauthorized disclosure and details the penalties for failing to comply. Employees complete the form and give it to their supervisor. Upon proper completion, the supervisor gives the employee their copy back and gives the Official Personnel Folder copy to the local UNAX coordinator who thoroughly checks to ensure the form is filled out properly. The OPF copy bears the original signatures of both the employee and manager. (Job No. N1-58-08-11)

    71

    AUTHORIZED DISPOSITION Retire to Employee Official Personnel Folder upon completion of briefing. Destroy when obsolete, or no longer needed.

    Note: Items 72 through 80 are reserved for future records series that are required.

    DISCLOSURE HOUSEKEEPING/ADMINISTRATIVE RECORDS

    81 Correspondence and Related Documents. Documents pertaining to the organization and staffing activities of the Disclosure Staff. (Job No. NN-174-38, Item 1a)

    AUTHORIZED DISPOSITION Destroy when 20 years old.

    82 Internal Control Records developed to control work flow, and documents and record of action taken. (Job No. NC1-58-79-6, Item 3).

    AUTHORIZED DISPOSITION Destroy after 1 year or when no longer needed in current operations.

    83 Reserved.

    84 Certification of Document Files. Records Requesting certification of documents under the Treasury Seal. (Job No. NN-174-38, Item 4).

    AUTHORIZED DISPOSITION Destroy when 3 years old

    85 Type "X" and "E" Award Report Files. Copies of teletypes, correspondence, and reports concerning requests for tax check investigations and reports on prospective Presidential appointees and certain other persons, or nominees for Presidential "E" Awards established by Executive Order 10978 (Job No. NN-174-38, Item 5).

    AUTHORIZED DISPOSITION Routine Cases: Destroy when 7 years old.

    Note: Records identified as significant may be retained for a longer period at the discretion of senior leadership, pending approval by the National Archives. Staffs are asked to bring these requests to the attention of the Servicewide Records Officer.

    86 Tax Return Inspection Files. These files contain requests from Congressional committees, Federal agencies, States, or individuals for copies of tax returns or permission to inspect returns or receive specific information from returns. (Job No. NN-174-38, Item 6).

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    a. Congressional Committee Files

    AUTHORIZED DISPOSITION Routine Cases: Destroy when 7 years old.

    Note: Records identified as significant may be retained for a longer period at the discretion of senior leadership, pending approval by the National Archives. Staffs are asked to bring these requests to the attention of the Servicewide Records Officer.

    b. Federal Agency Files.

    AUTHORIZED DISPOSITION Routine Cases: Destroy when 7 years old.

    Note: Records identified as significant may be retained for a longer period at the discretion of senior leadership, pending approval by the National Archives. Staffs are asked to bring these requests to the attention of the Servicewide Records Officer.

    c. State Files.

    AUTHORIZED DISPOSITION Routine Cases: Destroy when 7 years old.

    Note: Records identified as significant may be retained for a longer period at the discretion of senior leadership, pending approval by the National Archives. Staffs are asked to bring these requests to the attention of the Servicewide Records Officer.

    d. Taxpayer Files.

    AUTHORIZED DISPOSITION Routine Cases: Destroy when 3 years old.

    87 Correspondence (not covered elsewhere in this Schedule) with the public, Congress, and Government or State activities concerning inquiries, complaints, or general information concerning disclosure. (Job No. NN-174-38, Item 7a)

    AUTHORIZED DISPOSITION Destroy when 3 years old.

    88 Correspondence and Related Documents (not covered elsewhere in this Schedule) to or from the Headquarters, field, or campus offices involving procedures, rulings and decisions of a general nature, not concerning a specific taxpayer. (Job No. NN-174-38, Item 7b)

    AUTHORIZED DISPOSITION Destroy when 6 years old.

    Copies of Tax Returns. Copies secured from field or campus (Service Centers) offices. (Job No. NN-174-38, Item 8)

    89

    AUTHORIZED DISPOSITION Destroy when they have served their purpose.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    90 Disclosure Handbook and Other Internal Revenue Manual Material. (Job No. NN-174-38, Item 9a)

    AUTHORIZED DISPOSITION General Distribution Manual: Destroy when superseded, revoked, or declared obsolete.

    Note: Records identified as significant may be retained for a longer period at the discretion of senior leadership, pending approval by the National Archives. Staffs are asked to bring these requests to the attention of the Servicewide Records Officer.

    91 Revenue Procedures and Other Similar Documents. Previously appeared as a placeholder for historical Revenue Procedures and Other Similar Documents. Appears to be unscheduled, and need to verify continued relevance.

    AUTHORIZED DISPOSITION Verify with Business Unit.

    92 Joint Committee Report. (Job No. NN-174-38, Item 9b)

    AUTHORIZED DISPOSITION Routine: Destroy when 3 years old

    Note: Records identified as significant may be retained for a longer period at the discretion of senior leadership, pending approval by the National Archives. Staffs are asked to bring these requests to the attention of the Servicewide Records Officer.

    Note: Items 93 through 100 are reserved for future records series that are required.

    101 Safeguard Reports. Files consisting of procedures, reports, and work papers pertaining to the planning and executing of safeguard reviews pursuant to IRC Section 6103. (Job No. N1-58-00-1)

    A. Safeguard Procedures Reports. The federal or state agency's description of how federal tax information will be processed and protected from unauthorized disclosure.

    AUTHORIZED DISPOSITION Cut off files annually. Destroy after 2 subsequent Safeguard Procedures Reports are received.

    B. Safeguard Activity Reports. The federal or state agency's annual report advising IRS of minor changes to the procedures or safeguards specified in the Safeguard Procedures Report, actions on review recommendations, current annual activities, and planned actions affecting procedures.

    AUTHORIZED DISPOSITION Cut off files annually. Destroy when 5 years old.

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  • Records Control Schedules – 8 Administrative/Organizational

    ITEM NO. DESCRIPTION OF RECORDS

    COMMISSIONER’S OFFICE

    C. Safeguard Review Reports and Work papers. Reports of IRS on-site evaluations of federal, state, or local agencies' practices for safeguarding federal tax returns and/or return information.

    AUTHORIZED DISPOSITION Cut off files annually. Destroy after 2 subsequent reviews are completed.

    D. Reference/Management Reports.

    AUTHORIZED DISPOSITION Cut off files annually Destroy when 3 years old.

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  • Records Control Schedules – 9 Taxpayer Advocate

    INTERNAL REVENUE SERVICE RECORDS CONTROL SCHEDULE (RCS) 9

    TAXPAYER ADVOCATE

    The records covered by this Schedule are created and accumulated by the Taxpayer Advocate Service.

    The major objectives of the Taxpayer Advocate Service are:

    a. to provide taxpayers with an advocate within the Service who has ready access to the official with the overall responsibility for the functions of a district, service center or regional operation; and

    b. to enable the Service to identify organizational, procedural, or systemic problems, and recommend corrective action, where and when needed.

    This transmits revised text for Records Control Schedule (RCS) 9; current as of April 2014 (last published November 1, 2002, as IRM 1.15.9).

    The records disposition authorizations in this Schedule are based upon administrative determinations of the Internal Revenue Service and approvals granted by the Archivist of the United States. Changes to this RCS include new items and/or a renumbering of previously published items. Note that records previously identified as Case Resolution Records and Correspondence under IRM 1.15.9, Item 1 have been renamed as Form 911 Files and renumbered as Item 60 in this RCS. The disposition of these records has also changed. Please refer to Item 60 for further instructions.

    Future RCS updates will be made electronically as they occur and not subject to a hard copy publication cycle (as historically has been the case). Users are advised to periodically check for updates to this RCS.

    ITEM NO DESCRIPTION OF RECORDS

    GENERAL ADMINISTRATIVE RECORDS

    1 Delegations of Authority Files. Record copies documenting the delegations of authority to an individual or office in accordance with prescribed regulations and not included in the Internal Management Document System. (These records are of a limited nature as opposed to delegation of authority records on a continuing basis, which are a part of the Internal Management Document System.) (Job No. N1-58-108, Item 2)

    AUTHORIZED DISPOSITION Destroy 1 year after close of the fiscal year in which delegation of authority was terminated.

    2 Equal Employment Opportunity Records. (GRS 1, Item 25)

    a. Copies of Complaint Case Files. Duplicate case files or documents pertaining to case files retained in Official Discrimination Complaint Case Files.

    AUTHORIZED DISPOSITION Destroy 1 year after resolution of case.

    b. Preliminary and Background Files.

    1. Background records not filed in the Official Discrimination Complaint Case Files.

    AUTHORIZED DISPOSITION

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  • Records Control Schedules – 9 Taxpayer Advocate

    ITEM NO DESCRIPTION OF RECORDS

    Destroy 2 years after final resolution of case.

    2. Records documenting complaints that do not develop into Official Discrimination Complaint Cases.

    Note: Refer to General Records Schedule 1, Item 25, for disposal instructions for: Official Discrimination Complaint Case Files; Compliance Records; Employee Housing Requests; Employment Statistics Files; EEO General Files; and EEO Affirmative Action Plan.

    AUTHORIZED DISPOSITION Destroy 2 years after final resolution of case.

    3 General Administrative and Housekeeping Correspondence. Routine correspondence, transmittals, facsimiles, and requisitions that relate to administrative, housekeeping and facilities management, and are not procedural in nature. (Job No. N1-58-10-8, Item 4)

    AUTHORIZED DISPOSITION Destroy when 2 years old.

    4 Incentive Awards Suggestion File. Closed file of employee suggestions, evaluations, replies to the suggesters, and Incentive Awards Coordinators. (GRS 1, Item 13)

    AUTHORIZED DISPOSITION Destroy when 3 years old.

    5 Internal Management Issuances. Clearance documents (reference copies) with the supporting case file prepared and issued by TAS’s staff. Includes Internal Revenue Manual (IRM) issuances, transmittals, etc. Note: The Office of Servicewide Policy, Directives, and Electronic Research maintains the historical copies of the IRM issuances. (Job No. N1-58-10-8, Item 6)

    AUTHORIZED DISPOSITION Cut off file when inactive or obsolete. Retire to Records Center 2 years after cutoff. Destroy 10 years after cutoff.

    6 Labor Management Relations Records. (GRS 1, Item 28)

    a. Labor Management Relations General and Case Files. These records include Letters of Understanding, Memoranda of Understanding, and Agreements negotiated with the National Treasury Employees Union, either nationally or locally. They pertain to Taxpayer Advocate Service operations and changes, which impact upon bargaining unit employees.

    1. Office negotiating agreement.

    AUTHORIZED DISPOSITION Destroy 5 years after expiration of agreement.

    2. Other offices.

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  • Records Control Schedules – 9 Taxpayer Advocate

    ITEM NO DESCRIPTION OF RECORDS

    AUTHORIZED DISPOSITION Destroy when superseded or obsolete.

    b. Labor Arbitration General and Case Files. Correspondence, forms, and background papers relating to labor arbitration cases.

    AUTHORIZED DISPOSITION Destroy 5 years after final resolution of case.

    7 Office Service Records. Records pertaining to internal service operations, acquisitions, allocations, and administration of space, building maintenance, safety and protection, printing and copying, building passes, telephone services, equipment and its inventory, furniture and equipment repairs and services, replacement and repairs of utilities. Also includes studies and reports of supply and equipment needs. (Job No. N1-58-10-8, Item 8)

    AUTHORIZED DISPOSITION Destroy when 2 years old.

    8 Transmittal Records. Requests for information and copies of replies which involve no administrative action, policy decision, special processing or research; requests for and transmittals of publications and other reference material; acknowledgements and transmittals of inquiries and requests transferred to another office for reply. (Job No. N1-58-10-8, Item 10)

    AUTHORIZED DISPOSITION Destroy when 3 months old.

    9 Administrative Management and Organization Records.

    Note: This disposition request is pending NARA approval. Prior to any final records disposition actions, check with Area Records Manager regarding status.

    a. Records whether studies, analyses or correspondence, which established the policies, practices and programs for the management of the Taxpayer Advocate Service organization. Included are organizational changes, functional realignments and responsibilities, and long and short range planning documents.

    PENDING DISPOSITION PERMANENT. Cut off correspondence annually; studies and case files upon completion of study or at appropriate phase. Retire to Records Center 5 years after cutoff, or when no longer needed. Transfer to NARA 15 years after cutoff.

    b. Records copies that document the history of the TAS organization.

    Correspondence and files of this type documentation may include analyses, coordinations, approvals and disapprovals, recommendations, plans and implementing instructions for the plans, and any background materials, which contribute to an understanding or provide an explanation for complete documents.

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  • Records Control Schedules – 9 Taxpayer Advocate

    ITEM NO DESCRIPTION OF RECORDS

    PENDING DISPOSITION PERMANENT. Cut off correspondence annually; and studies and case files upon completion of study or at appropriate phase. Retire to Records Center 5 years after cutoff, or when no longer needed. Transfer to NARA 15 years after cutoff.

    c. Reference or extra copies of records listed in “a.” and “b.” above.

    PENDING DISPOSITION Destroy when 2 years old.

    10 Special Project or Study Files. Records relating to a specific project or study from inception to completion. Records include correspondence with Congress, commissions mandated by Congress, other Federal agencies, state and local governments, questionnaires, internal memorandums; final reports; surveys; test results; publications; and implementation plans.

    Note: This disposition request is pending NARA approval. Prior to any final records disposition actions, check with Area Records Manager regarding status.

    PENDING DISPOSITION PERMANENT. Retire to Records Center when 5 years old. Transfer to NARA when 15 years old.

    11-31 Reserved.

    NATIONAL TAXPAYER ADVOCATE OFFICE'S RECORDS

    32 Annual Report to Congress. These reports are mandated by Congress and IRC §7803(c)(2)(B)(i) and (ii). One report, which is due no later than June 30 each year, provides Congress with substantive analysis and statistical information of the objectives of the Office of the Taxpayer Advocate for the fiscal year. The second report, which is due each year by December 31, details the activities of the Office of the Taxpayer Advocate during the fiscal year. The report contains full and substantive analysis, as well as statistical information. It also contains TAS’ initiatives, information on Taxpayer Assistance Orders under IRC §7811, a summary of at least 20 of the most serious problems encountered by taxpayers, a summary of the 10 most litigated issues for each category of taxpayers, including recommendations for mitigating such disputes, and recommendations for administrative and legislative action that may be appropriate to resolve problems encountered by taxpayers.

    Note: This updated disposition request is pending NARA approval. Prior to any final records disposition actions, check with Area Records Manager regarding status.

    a. Record Copy of Final Report.

    PENDING DISPOSITION PERMANENT.

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  • Records Control Schedules – 9 Taxpayer Advocate

    ITEM NO DESCRIPTION OF RECORDS

    Cut off at the end of the calendar year. Retire to Records Center 5 years after cutoff. Transfer to NARA 15 years after cutoff, or when no longer needed for administrative, audit, legal or other operational purposes, whichever is sooner.

    Note: Previously published in IRM 1.15.9 as Item 9(1). Supersedes Job No. N1-5895-3, Item 9 with Records Center retirement instructions and transfer to NARA 15

    years after cutoff as opposed to 20 years after cutoff.

    b. Working Papers. Include all related documentation, background documentation, correspondence, contacts, IRM citations, data, test results and formulas used in preparing and pertaining to issues in the Final Report.

    PENDING DISPOSITION Cut off at the end of the calendar year in which Final Report is due. Destroy 3 years after cutoff.

    Note: Previously published in IRM 1.15.9 as Item 9(2). Supersedes Job No. N1-5895-3, Item 9 and previously approved disposal when 10 years old or when no longer needed for administrative, audit, legal or other operational purposes, whichever is sooner.

    33 Trip Files. These records include correspondence to the National Taxpayer Advocate and the Deputy National Taxpayer Advocate concerning field visits or other trips of official business, itineraries, pertinent biographic information; general logistic information, and thank-you letters written after completion of the trip. (Job No. N1-5810-8, Item 17)

    AUTHORIZED DISPOSITION Cut off at the end of the fiscal year. Destroy 5 years after cutoff.

    34 Calendars and Schedules. These records document daily activities of the National Taxpayer Advocate and the Deputy National Taxpayer Advocate. They are maintained electronically and in hard copy formats.

    Note: This disposition request is pending NARA approval. Prior to any records destruction, check with Area Records Manager regarding status.

    PENDING DISPOSITION Destroy/Delete when 3 years old.

    35 Reading Files.

    Note: This disposition request is pending NARA approval. Prior to any records destruction, check with Area Records Manager regarding status.

    a. Copies of correspondence signed by the National Taxpayer Advocate and Deputy National Taxpayer Advocate.

    PENDING DISPOSITION Cut off at the end of the calendar year. Destroy 10 years after cutoff.

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  • Records Control Schedules – 9 Taxpayer Advocate

    ITEM NO DESCRIPTION OF RECORDS

    b. Reading files maintained by all other staff members of the National Taxpayer Advocate and Deputy National Taxpayer Advocate.

    PENDING DISPOSITION Cut off at the end of the calendar year. Destroy 2 years after cutoff.

    36 Speech Files, Testimonies and Public Appearances. Copies of speeches, addresses and comments made by the National Taxpayer Advocate; transcripts or summaries of remarks made for news or public affairs program interviews on television or radio, or at Congressional hearings; similar interviews, speeches, or hearings that relate to official TAS policies and programs; briefing material, questions and answers compiled for interviews, speeches and appearances.

    Note: This disposition request is pending NARA approval. Prior to any final records disposition actions, check with Area Records Manager regarding status.

    a. Record copy.

    PENDING DISPOSITION PERMANENT. Cut off at the end of the calendar year. Transfer to NARA 15 years after cutoff.

    b. Working copies, drafts, background information.

    PENDING DISPOSITION Destroy when no longer needed for administrative, legal, audit, or other operational purposes.

    37 Subject Files. These files consist of all records relating to a specific issue that requires the attention of the National Taxpayer Advocate and Deputy National Taxpayer Advocate. Records include: correspondence with other Federal agencies; state and local governments; private companies; organizations; institutions; internal memoranda; staff and contractor studies; reports, and related records.

    Note: This disposition request is pending NARA approval. Prior to any final records disposition actions, check with Area Records Manager regarding status.

    a. Record copy of program or policy issues files maintained by or on behalf of the National Taxpayer Advocate and Deputy National Taxpayer Advocate.

    1. Files that contain taxpayer information.

    PENDING DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Record Center 2 years after cutoff. Transfer to NARA 15 years after cutoff, with access restricted by Section 6103 of the

    Internal Revenue Code.

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  • Records Control Schedules – 9 Taxpayer Advocate

    ITEM NO DESCRIPTION OF RECORDS

    2. Files that do not contain taxpayer information.

    PENDING DISPOSITION PERMANENT. Cut off at the end of the calendar year. Retire to Records Center 2 years after cutoff. Transfer to NARA 15 years after cutoff.

    b. Subject files maintained by all other staff members of the National Taxpayer Advocate and the Deputy National Taxpayer Advocate.

    PENDING DISPOSITION Cut off at the end of calendar year. Destroy 2 years after cutoff.

    c. Subject files of a routine or recurring nature.

    PENDING DISPOSITION Cut off at the end of calendar year. Destroy 2 years after cutoff.

    38-59 Reserved.

    CASE FILES, PROGRAM RECORDS AND REPORTS

    60 Form 911 Application for Taxpayer Assistance Order (ATAO, replaces Form5543). Form 911 is completed by or on behalf of taxpayers who are facing a hardship that results from the administration of IRS’s tax laws. (Job No. N1-58-10-8, Item 18)

    AUTHORIZED DISPOSITION Cut off at the end of the fiscal year in which the case was closed. Retire to Records Center 1 year after cutoff. Destroy 2 years after cutoff.

    Note: Previously published in IRM 1.15.9 as Item 1, Case Resolution Records and

    Correspondence. Supersedes Job No. NC1-58-81-12, Item 1(1) with an increase in

    retention from Destroy 1 year after the end of the fiscal year in which the case was closed, to Destroy 2 years after the end of the fiscal year in which the case was closed.

    61 Correspondence Case Files. Case files of responses to correspondence that are received by Headquarters Taxpayer Advocate Service. (Job No. N1-58-10-8, Item 19)

    Note: All taxpayer-related correspondence is sent to the appropriate Local Taxpayer Advocate (LTA) for action, including input to TAMIS, as applicable (Job No. N1-5809-81).

    AUTHORIZED DISPOSITION Cut off at the end of the fiscal year in which the case was closed. Destroy 2 years after cutoff.

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  • Records Control Schedules – 9 Taxpayer Advocate

    ITEM NO DESCRIPTION OF RECORDS

    62 Low Income Taxpayer Clinic (LITC) Grant Files. Records include an application package for the Low Income Taxpayer Clinic (LITC) grant program of clinics receiving grant awards for a specific calendar year. Applications are reviewed and a determination made as to whether to award or not award the applicant. The LITC Program Office may award grants to qualifying organizations to fund one-year, two-year or three-year project periods. Non-awarded files consist of the application and review documentation. Awarded files include the application and review documentation along with monitoring and reporting information. Each application package may include, but is not limited to, the following items (Job No. N1-58-10-8, Item 20): • IR Form 13424 IRS Low Income Taxpayer Clinic Application Information

    Sheet • SF 424 Application for Federal Assistance • SF 424A Budget Information – Non-Construction Programs • SF LLL Disclosure of Lobbying Activities • Letter of academic accreditation for affiliated college, university or other

    institution of higher learning • Tax Information Authorization Form • Background/Civil Rights/Program Narratives • Budget/Financial Plan • Interim/Annual Reports • IRS Determination Letter • Supporting Documentation • CD of all application package documents

    a. Rejected grant applications.

    AUTHORIZED DISPOSITION Cut off at end of calendar year in which application is rejected. Destroy 3 year after cutoff.

    b. Accepted grant applications.

    AUTHORIZED DISPOSITION Cut off at end of calendar year in which grant program period ends. Retire to Records Center 1 year after cut off. Destroy 6 years, 3 months after cutoff.

    63 National Taxpayer Advocate Case Files (Bl